Fiduciary Income Tax Highlights

2024 HIGHLIGHTS

Due date for 2024 Calendar Year Filers

The 2024 Fiduciary tax return (Form 141AZ) is due by midnight on April 15, 2025. If you file under a valid extension, your extended due date will allow an additional 5 ½ months to September 30, 2025 to file Form 141AZ. 

NOTE: A Qualified Funeral Trust (QFT) using a federal extension (Form 7004) will be allowed the same 6-month extension period to file Arizona Form 141AZ. For Calendar year filers, the return extension due date is October 15, 2025.

Estates and Trusts 2023 Tax Rates

For tax year 2024, the tax rate for estates and trusts remains 2.5% of the estate or trust’s taxable income. There is no longer a separate tax table for estates or trusts.

The tax liability is calculated on 2024 Form 141AZ, line 17.